Special Tax Appeals

Pursuant to Government Code section 15600, the Board of Equalization hears appeals in state assessment, tax on insurers, denial of Organizational Clearance Certificates, county survey appraisals, and alcoholic beverage tax matters, as well as matters involving tax assessed on lands owned by local government outside of its boundaries (section 11 property).

Appeals in each of these matters are filed with the Board of Equalization pursuant to the Rules for Tax Appeals. This generally involves filing a petition within the proper time frame to begin the appeal, and then potentially participating in an appeals conference and a Board hearing.

Tax on Insurers

• For general information regarding tax on insurers, please see: Tax on Insurers.
• For the specific rules applicable to appeals of the tax on insurers, see: Rules for Tax Appeals, Special Taxes and Fees.

Alcoholic Beverage Tax

• For general information regarding alcoholic beverage tax, please see: Alcoholic Beverage Tax.
• For the specific rules applicable to alcoholic beverage tax appeals, see: Rules for Tax Appeals, Special Taxes and Fees.

Section 11 Properties

• For general information regarding section 11 property, please see: Taxable Government-Owned Property.
• For the specific rules governing section 11 appeals, see: Rules for Tax Appeals, Property Taxes, Articles 1, 3, & 4.

Forms and Pubs

• BOE-392, Power of Attorney/General Authorization Form
• Appeals Conferences: An Introduction

Note: Please note that amendments have been made to the Rules for Tax Appeals to conform to AB 102. Those amendments can be found on the California Department of Tax and Fee Administration website at: Emergency Appeals Regulations.